Inappropriate use of budget funds, implementation of budget expenditures or provision of loans from the budget without the established budget allocations or exceeding them

Abstract

The full-scale military aggression of the Russian Federation not only violated the territorial integrity of our state, but also significantly deformed the entire system of global and regional security, increased the level and severity of criminal offenses. Non-targeted use of budget funds, in particular, spending from the budget or providing loans from the budget without the established budget allocations or exceeding them. In addition, a part of such subjects is a symbiosis of criminal organizations and the state, where the latter through its bodies uses criminal means, methods and types of activities to achieve its own goals or is completely dependent on such organizations, which, in turn, use state policy to concealing the essence of one’s activity.
 This article deals with the issue of misuse of budget funds, in particular, making expenditures from the budget or providing loans from the budget without the established budget allocations or exceeding them. The causes, consequences and possible ways to prevent such a negative phenomenon are analyzed.
 Cases of violations of budget procedures and violations that may have a negative impact on financial stability and the efficiency of the use of budget resources are considered in detail.
 The author of the article analyzes the legislative framework related to budget management and considers recommendations for strengthening control and responsibility for the use of budget funds. This article aims to raise awareness of the problem of inappropriate use of budget resources and contribute to the improvement of budget management to achieve greater efficiency and transparency in the use of public finances.
 This article is a valuable source of information for specialists, researchers and legislators who deal with the problem of inappropriate use of budget funds, implementation of budget expenditures or provision of loans from the budget without established budget allocations or exceeding them. It emphasizes the need for joint efforts of all interested parties to prevent this phenomenon and to ensure effective measures against misuse of budget funds, implementation of budget expenditures or provision of loans from the budget without established budget allocations or exceeding them.